Learning Middle School Mathematics Through Student Designed and Constructed Video Games

Total Page:16

File Type:pdf, Size:1020Kb

Learning Middle School Mathematics Through Student Designed and Constructed Video Games UNLV Theses, Dissertations, Professional Papers, and Capstones 5-2011 Learning middle school mathematics through student designed and constructed video games Camille M. McCue University of Nevada, Las Vegas Follow this and additional works at: https://digitalscholarship.unlv.edu/thesesdissertations Part of the Curriculum and Instruction Commons, Educational Assessment, Evaluation, and Research Commons, Instructional Media Design Commons, Junior High, Intermediate, Middle School Education and Teaching Commons, and the Science and Mathematics Education Commons Repository Citation McCue, Camille M., "Learning middle school mathematics through student designed and constructed video games" (2011). UNLV Theses, Dissertations, Professional Papers, and Capstones. 919. http://dx.doi.org/10.34917/2261383 This Dissertation is protected by copyright and/or related rights. It has been brought to you by Digital Scholarship@UNLV with permission from the rights-holder(s). You are free to use this Dissertation in any way that is permitted by the copyright and related rights legislation that applies to your use. For other uses you need to obtain permission from the rights-holder(s) directly, unless additional rights are indicated by a Creative Commons license in the record and/or on the work itself. This Dissertation has been accepted for inclusion in UNLV Theses, Dissertations, Professional Papers, and Capstones by an authorized administrator of Digital Scholarship@UNLV. For more information, please contact [email protected]. LEARNING MIDDLE SCHOOL MATHEMATICS THROUGH STUDENT DESIGNED AND CONSTRUCTED VIDEO GAMES by Camille Moody McCue Bachelor of Arts University of Texas, Austin 1988 Master of Arts University of Texas, San Antonio 1993 A dissertation submitted in partial fulfillment of the requirements for the Doctor of Philosophy in Curriculum & Instruction Department of Curriculum & Instruction College of Education Graduate College University of Nevada, Las Vegas May 2011 Copyright by Camille Moody McCue 2011 All Rights Reserved THE GRADUATE COLLEGE We recommend the dissertation prepared under our supervision by Camille Moody McCue entitled Learning Middle School Mathematics Through Student Designed and Constructed Video Games be accepted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Curriculum and Instruction Randall Boone, Committee Chair Kent Crippen, Committee Member PG Schrader, Committee Member David James, Graduate Faculty Representative Ronald Smith, Ph. D., Vice President for Research and Graduate Studies and Dean of the Graduate College May 2011 ii ABSTRACT Learning Middle School Mathematics Through Student Designed and Constructed Video Games by Camille Moody McCue Dr. Randall Boone, Examination Committee Chair Professor of Curriculum and Instruction University of Nevada, Las Vegas Mathematics achievement is an area in which American precollege students are faltering. Emerging research suggests that making mathematics instruction relevant and applicable in the lives of youth may impact math achievement, especially when it capitalizes on high-interest technologies such as video games. Employing a quasi-experimental and descriptive approach, this study examined the mathematics (i.e., numbers and operations, algebra, geometry, measurement, and probability) that middle school students employed during their design and construction of video games. First, it examined the mathematics content learned by 19 sixth and seventh graders during their analysis, synthesis, and programming of three video game projects over 7 months. Second, it measured the ability of the student programmers to laterally transfer mathematics content from the technology context of game production to the traditional context of paper-and-pencil tests. Third, it evaluated student attitudes toward mathematics prior to and following video game design and construction. The performance of student programmers was compared with that of a control group of nonprogrammers on measures of transfer and affect. iii Results indicated that middle grade students successfully identified the events defining game play (e.g., motion, collisions, and scoring) of three, simple video game models. They successfully represented video game events in both mathematical and programming forms by writing and coding (a) boundary conditions using inequalities, (b) coordinate locations and identification of coordinate convergence, (c) directional headings, (d) uniform linear motion, (e) variable changes, and (f) probability-based consequences. They were also successful in writing programming code for their own functional video games, with a high percentage of relevant mathematics content incorporated therein. However, while treatment students transferred mathematical knowledge from the technology to the traditional context, it appeared that, without explicit bridging, the transfer was no better than comparison students. Treatment students also demonstrated no significant changes in attitude associated with designing and constructing video games. This study demonstrated that video game design and construction can be a viable – although not significantly different – method, cognitively and affectively, of instructing age-appropriate, standards-based mathematics content. iv ACKNOWLEDGEMENTS Thank you to my extraordinary family – Ian, Carson, and Michael – for their constant love, support, and understanding during this undertaking. Nothing really matters without you all, so I am grateful that you also believed that my efforts in pursuing a doctorate were a valuable investment in the future. Thanks to my parents, Beverly Dempsey-Moody and Dr. Eric Moody, for serving as role models all my life. Thanks to my friends and colleagues who share the same hope and enthusiasm for transforming education into something our youth find worthy and fulfilling. I would also like to express enormous gratitude to my students who enrolled in math enrichment and served as the treatment group. This study simply would not have been possible without your kindness and diligence in helping me execute my research. And thanks to my outstanding dissertation committee, Dr. Randy Boone, Dr. Kent Crippen, Dr. PG Schrader, and Dr. Dave James, for your advice, guidance, and encouragement over the many years it has taken to bring this to fruition. v Dedicated with love to my sons, Carson McCue and Ian McCue. vi TABLE OF CONTENTS ABSTRACT.........................................................................................................................iii ACKNOWLEDGEMENTS.................................................................................................. v DEDICATION.....................................................................................................................vi LIST OF TABLES.............................................................................................................xiv LIST OF FIGURES ...........................................................................................................xvi CHAPTER 1 INTRODUCTION ........................................................................................ 1 Background..................................................................................................................... 1 Video Games............................................................................................................. 1 Video Games and Mathematics ................................................................................ 3 Youth-Oriented Programming Environments........................................................... 4 Selection of Programming Projects .......................................................................... 5 Attitudes Toward Mathematics................................................................................. 6 Conceptual Underpinnings for the Study........................................................................ 6 Recognizing Mathematics Inherent in the Design of Video Games......................... 7 Learning Complex Tasks.......................................................................................... 9 Lateral Transfer of Mathematics............................................................................. 10 Attitudes Toward Math and the Role of Attitude in Achievement in Mathematics........................................................................................................ 12 Statement of the Problem.............................................................................................. 13 Purpose of the Study ..................................................................................................... 15 Research Questions................................................................................................. 15 The mathematics of video game design and construction ................................ 15 The transfer of mathematics ability .................................................................. 16 Attitudes toward mathematics .......................................................................... 16 Hypotheses ............................................................................................................. 16 Hypothesis regarding the mathematics of video game design and construction .................................................................................... 16 Hypothesis regarding the transfer of mathematics ability ................................ 17 Hypothesis regarding
Recommended publications
  • Investigating Meaning in Videogames
    UC Santa Cruz UC Santa Cruz Electronic Theses and Dissertations Title Investigating Procedural Expression and Interpretation in Videogames Permalink https://escholarship.org/uc/item/1mn3x85g Author Treanor, Mike Publication Date 2013 Peer reviewed|Thesis/dissertation eScholarship.org Powered by the California Digital Library University of California UNIVERSITY OF CALIFORNIA AT SANTA CRUZ INVESTIGATING PROCEDURAL EXPRESSION AND INTERPRETATION IN VIDEOGAMES A dissertation submitted in partial satisfaction of the requirements for the degree of DOCTOR OF PHILOSOPHY in COMPUTER SCIENCE by Mike Treanor June 2013 The Dissertation of Mike Treanor is approved: Professor Michael Mateas, Chair Professor Noah Wardrip-Fruin Professor Ian Bogost Rod Humble (CEO Linden Lab) Tyrus Miller Vice Provost and Dean of Graduate Studies Table of Contents List of Figures ........................................................................................................... vii Abstract…….. ............................................................................................................. x Acknowledgements ................................................................................................... xii Chapter 1. Introduction .............................................................................................. 1 Procedural Rhetoric ...................................................................................... 4 Critical Technical Practice ............................................................................ 7 Research
    [Show full text]
  • Rick Ludwin Collection Finding
    Rick Ludwin Collection Page 1 Rick Ludwin Collection OVERVIEW OF THE COLLECTION Creator: Rick Ludwin, Executive Vice President for Late-night and Primetime Series, NBC Entertainment and Miami University alumnus Media: Magnetic media, magazines, news articles, program scripts, camera-ready advertising artwork, promotional materials, photographs, books, newsletters, correspondence and realia Date Range: 1937-2017 Quantity: 12.0 linear feet Location: Manuscript shelving COLLECTION SUMMARY The majority of the Rick Ludwin Collection focuses primarily on NBC TV primetime and late- night programming beginning in the 1980s through the 1990s, with several items from more recent years, as well as a subseries devoted to The Mike Douglas Show, from the late 1970s. Items in the collection include: • magnetic and vinyl media, containing NBC broadcast programs and “FOR YOUR CONSIDERATION” awards compilations, etc. • program scripts, treatments, and rehearsal schedules • industry publications • national news clippings • awards program catalogs • network communications, and • camera-ready advertising copy • television production photographs Included in the collection are historical narratives of broadcast radio and television and the history of NBC, including various mergers and acquisitions over the years. 10/22/2019 Rick Ludwin Collection Page 2 Other special interests highlighted by this collection include: • Bob Hope • Johnny Carson • Jay Leno • Conan O’Brien • Jimmy Fallon • Disney • Motown • The Emmy Awards • Seinfeld • Saturday Night Live (SNL) • Carson Daly • The Mike Douglas Show • Kennedy & Co. • AM America • Miami University Studio 14 Nineteen original Seinfeld scripts are included; most of which were working copies, reflecting the use of multi-colored pages to call out draft revisions. Notably, the original pilot scripts are included, which indicate that the original title ideas for the show were Stand Up, and later The Seinfeld Chronicles.
    [Show full text]
  • Rick Ludwin Collection Page 1
    Rick Ludwin Collection Page 1 Rick Ludwin Collection OVERVIEW OF THE COLLECTION Creator: Rick Ludwin, Executive Vice President for Late-night and Primetime Series, NBC Entertainment and Miami University alumnus Media: Magnetic media, magazines, news articles, program scripts, camera-ready advertising artwork, promotional materials, newsletters, correspondence and realia Date Range: 1937-2011 Quantity: 9.0 linear feet Location: Manuscript shelving COLLECTION SUMMARY The majority of the Rick Ludwin Collection focuses primarily on NBC TV primetime and late- night programming beginning in the 1980s through the 1990s, with several items from more recent years, as well as a subseries devoted to The Mike Douglas Show, from the late 1970s. Items in the collection include: magnetic and vinyl media, containing NBC broadcast programs and “FOR YOUR CONSIDERATION” awards compilations program scripts, treatments, and rehearsal schedules industry publications national news clippings awards program catalogs network communications, and camera-ready advertising copy Included in the collection are historical narratives of broadcast radio and television and the history of NBC, including various mergers and acquisitions over the years. 10/9/2013 Rick Ludwin Collection Page 2 Other special interests highlighted by this collection include: Bob Hope Johnny Carson Jay Leno Conan O’Brien Disney Motown The Emmy Awards Seinfeld Saturday Night Live SNL. Carson Daly The Mike Douglas Show Kennedy & Co. AM America Fifteen original Seinfeld table scripts are included; most of which were working copies, reflecting the use of multi-colored pages to call out draft revisions. Other scripts are also contained here--some for primetime, some for broadcast specials such as the landmark three- hour broadcast of SNL’S 25th Anniversary.
    [Show full text]
  • Applying a Rhizomatic Lens to Television Genres
    A THOUSAND TV SHOWS: APPLYING A RHIZOMATIC LENS TO TELEVISION GENRES _______________________________________ A Dissertation presented to the Faculty of the Graduate School at the University of Missouri-Columbia _______________________________________________________ In Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy _____________________________________________________ by NETTIE BROCK Dr. Ben Warner, Dissertation Supervisor May 2018 The undersigned, appointed by the dean of the Graduate School, have examined the Dissertation entitled A Thousand TV Shows: Applying A Rhizomatic Lens To Television Genres presented by Nettie Brock A candidate for the degree of Doctor of Philosophy And hereby certify that, in their opinion, it is worthy of acceptance. ________________________________________________________ Ben Warner ________________________________________________________ Elizabeth Behm-Morawitz ________________________________________________________ Stephen Klien ________________________________________________________ Cristina Mislan ________________________________________________________ Julie Elman ACKNOWLEDGEMENTS Someone recently asked me what High School Nettie would think about having written a 300+ page document about television shows. I responded quite honestly: “High School Nettie wouldn’t have been surprised. She knew where we were heading.” She absolutely did. I have always been pretty sure I would end up with an advanced degree and I have always known what that would involve. The only question was one of how I was going to get here, but my favorite thing has always been watching television and movies. Once I learned that a job existed where I could watch television and, more or less, get paid for it, I threw myself wholeheartedly into pursuing that job. I get to watch television and talk to other people about it. That’s simply heaven for me. A lot of people helped me get here.
    [Show full text]
  • Axes G2E 2017.Pdf
    Las Vegas G2E 2017 Skill-Based Casino Games TAKING MUCH OF THE ATTENTION LAS VEGAS G2E 2017 was the venue for gaming companies to show off their latest concepts, ideas and their glitziest products. From year to year, this mostly means aesthetic changes. There aren’t many alterations to game mechanics or the introduction of new gaming genres, but the 2017 event has been different from other editions. For most companies, new features tend to be improvements to existing features, or largely inconsequential bells-and- whistles tweaks. A good example of this is the 4D technology or curved slot machine screens showcased at G2E 2017. Every now and then, there’s a pleasant surprise and skill-based games were one of them. Several exhibitors — from giants like IGT, Scientific Games, and Konami, to startups like Gamblit Gaming and GameCo — prominently displayed their skill-based games at the G2E 2017. 4D Sphinx in action The slow march of skill-based gaming This wasn’t the first year skill-based games were on display at G2E. Scientific Games broughtSpace Invaders to G2E 2015, and in 2016, skill-based games were in multiple booths. However, they didn’t appear to be finished products. They were more of a curiosity, a glimpse at the casino floor of the hazy future. Despite this characterization, multiple casinos added skill-based games to their casino floors over the last year. 2 Eduardo Morales Skill-Based Memo for AXES Network. Authorized to share with AXES partners only. Las Vegas G2E 2017 GameCo TRYING TO JOIN the competition GameCo machines were the first to appear on casino floors.
    [Show full text]
  • 1. in One of His Final Films, This Actor Played a Retired Performer, Who Is Making a Final Appearance at a Drive-In Theater Where He Encounters a Disturbed Gunman
    1. In one of his final films, this actor played a retired performer, who is making a final appearance at a drive-in theater where he encounters a disturbed gunman. This co-star of the film Targets portrayed Captain Hook in Leonard Bernstein's 1950 ​ ​ musical version of Peter Pan. The character of Jonathan Brewster becomes enraged ​ ​ whenever people say he resembles this performer, a recurring joke in the play (*) Arsenic and Old Lace. In a 1935 film, this actor's character proclaims "we belong dead" ​ ​ ​ after seemingly killing himself and his bride, who finds him hideous. For 10 points, name this actor, the original voice of the Grinch, who played Frankenstein's Monster in the 1931 film. ANSWER: Boris Karloff [or William Henry Pratt] ​ ​ ​ ​ 2. Wikipedia claims this actor was the first to receive a million dollar salary, for playing Julius Caesar in a film version of Caesar and Cleopatra. This actor plays the ​ ​ man that the title character is talking to when he blows out a match, beginning a famous jump cut to the setting sun in Lawrence of Arabia. He supposedly did an ​ ​ impression of frequent co-star Bette Davis when playing the effeminate Prince John in The Adventures of Robin Hood. This man's character instructs his subordinates to ​ ​ (*) "round up the usual suspects" and walks off with Rick Blaine at the end of a movie. ​ For 10 points, name this actor who plays the corrupt police captain in Casablanca. ​ ​ ANSWER: (William) Claude Rains ​ 3. This actress played Cora, a general store owner who serves great coffee in a series of Maxwell House ads.
    [Show full text]
  • Entertainment Weekly | June 12, 2015 [ P
    SUMMER TV PREVIEW! PLUS AND TRUE DETECTIVE FEAR THE WALKING DEAD TEEN WOLF MORE CAITLYN JENNER HER NEW TV SHOW! A $$$ BOOK DEAL? How she’ll change the world for future Jennerations JUNE 12, 2015 • #1367 Te d Talks THE SCOOP ON THE SUMMER’S FILTHIEST— AND MOST LOVABLE— SEQUEL PLUS 20 MORE AMAZING NSFW Bottoms COMEDIES Up! CAUTION: CONTENTS INCLUDE ZOMBIES, CLOSE TALKERS, AND A VERY FAMOUS PIE Our new Cookie Cores have a uniquely spoonable cookie center surrounded by chunk-filled ice cream. It’s a whole new way to love cookies. So start spooning. © Ben & Jerry’s Homemade, Inc. 2015 Cows: ©Woody Jackson 1997 20812C The Top 10 Things We Love This Week Rose Byrne, Melissa McCarthy, and Jason Statham SPY The name is McCarthy. Melissa McCarthy. And what her sometimes brilliant, sometimes bumbling CIA-analyst character lacks in James Bond bona fides is more than made up for by her fantastic star turn in Paul Feig’s action-comedy romp. (Rated R) : JEAN WHITESIDE/ABC FAMILY 3 HAPPILY ALI AFTER, by Ali Went- worth In the hilarious follow-up to Ali in BECOMING US BECOMING Wonderland, the actress and comedian takes inspira- tional tweets as self- improvement mantras in an ill-fated quest for happiness as she ap- BECOMING US This touching DJANGO AND JIMMIE, proaches the 4 reality show about Ben, a teenager 2Willie Nelson and Merle age of 50. Her with a transgender parent, captures how Haggard The two legends craft island glass isn’t half much his family is just like everyone else’s— fantasies, swap Johnny Cash stories, and full—it’s even when he goes bra shopping with his tinker with Bob Dylan’s “Don’t Think Twice, “empty and parent Carly, who was born Charlie.
    [Show full text]
  • A New Mens Rea for Rape: More Convictions and Less Punishment
    A NEW MENS REA FOR RAPE: MORE CONVICTIONS AND LESS PUNISHMENT Kari Hong* INTRODUCTION In what is now the “Post-Weinstein era,” victims of sexual assault and harass­ ment are finally being believed. As much as this is overdue, in the context of rape, simply believing victims will not be enough to fix endemic problems arising in how rape is defined, prosecuted, and punished. This Article grapples with two problems presented by contemporary prosecutions of acquaintance rape. The first problem is that it is too difficult to obtain a conviction for rape under existing definitions of the crime: of every 1000 rapes that are estimated to occur, seven will result in a conviction.1 By contrast, of every 1000 estimated robberies, twenty-two will result in a conviction.2 Of every 1000 estimated assault and batteries, forty-one result in conviction.3 Stated another way, reported rapes are convicted at only 1/3 of the rate of robberies and 1/6 the rate of assaults. This discrepancy is odd because a rapist is known to the victim in approximately 80% of the attacks, and the robber is known to the victim in approximately 25% of those crimes.4 Knowing the identity of one’s assailant should make the conviction rate for rape higher than * Assistant Professor, Boston College Law School. Thanks to the University of Montana Blewett School of Law, William & Mary Law School, Southwestern Law School, and the Boston College Law School faculty workshop where I presented prior drafts. I am grateful to Sharon Beckman, Suzannah Callaghan, Catherine Carpenter, Mike Cassidy, Thomas Carey, Kevin Cole, Brian Galle, Kent Greenfield, Aya Gruber, Patricia McCoy, Wendy Murphy, Gowri Ramachandran, Diane Ring, Karyn Ridgeway, Susan Ridgeway, Carol Sanger, Natalya Shnitser, Ken Simons, Andrew Snow, Rachel VanLandingham, Mike Vitiello, and Catharine Wells for feedback and suggestions.
    [Show full text]
  • Sydney Program Guide
    12/11/2020 prtten04.networkten.com.au:7778/pls/DWHPROD/Program_Reports.Dsp_ELEVEN_Guide?psStartDate=03-Jan-21&psEndDate=0… SYDNEY PROGRAM GUIDE Sunday 03rd January 2021 06:00 am Murphy Brown (Rpt) CC PG Fake News Amid a divided nation, chaotic national discourse & rampant attacks on the press, Murphy returns to the airwaves with her biting take on current events on the CNC cable network's morning news program. 06:30 am Murphy Brown (Rpt) CC PG I (Don't) Heart Huckabee Mild Coarse Language After decades of being banned, the team devises an elaborate ruse to sneak Murphy into a White House press briefing; Phyllis hires an enthusiastic college "dreamer", Miguel, to help out at the bar. 07:00 am Murphy Brown (Rpt) CC PG #murphytoo Sexual References After Murphy attends a sexual harassment seminar for the "Murphy in the Morning" staff, she is surprised to find herself reeling from a long- repressed memory. 07:30 am Murphy Brown (Rpt) CC PG Three Shirts To The Wind Murphy and the team consider interviewing a headline-grabbing former White House senior adviser who wants to promote his divisive book; Avery moderates a lively political discussion on his show. 08:00 am The Middle (Rpt) PG Find My Hecks Frankie and Mike stop worrying about Axl and Sue staying out late when they discover that they can spy on them with an app on their phones. 08:30 am The Middle (Rpt) PG The Show Must Go On When Brick is not allowed to sing at his middle school graduation, Frankie takes up the fight.
    [Show full text]
  • Seinfeld's 10 Enduring Lessons---About the IRS
    Robert W. Wood THE TAX LAWYER TAXES 7/05/2014 Seinfeld's 10 Enduring Lessons---About The IRS On Seinfeld’s 25th anniversary–it debuted July 5th, 1989–it is being discussed again around today’s version of the water cooler. Yes, Seinfeld at 25: There’s Still Nothing Else Like It. Turns out even a show about nothing can teach us something, including tax lessons like these: 1. IRS Has Power. In “The Truth,” aired September 25, 1991, the IRS asks Jerry about a $50 charitable contribution to rescue the people of Krakatoa. When the charity turned out to be fake, Jerry says the IRS is “like the mafia. They can take anything they want.” That may seem overstated, but it’s true that the IRS has a lot of power. Never forget it. 2. Timing Matters. Sure, the IRS has power, but there are limits too. Jerry’s audit was for 1986, and the show aired in 1991. If Jerry filed his 1986 tax return in 1987, this audit was beyond the three year statute of limitations. In some cases, how long can IRS audit depends on you, but there are plenty of procedural safeguards if you file on time, respond to notices promptly, and keep the administrative process going. 1997 Emmy Awards – photo by Alan Light (Photo credit: Wikipedia) 3. Write-Offs Count. In “The Package,” aired October 17, 1996, Kramer convinces Jerry to say his stereo was broken during shipping. Their conversation about write-offs reveals what many Americans think, as if “I’ll just write it off,” means the expense doesn’t count.
    [Show full text]
  • April 23Rd Remarked, “Don’T Tell Anyone! Tomlinson This Isn’T What We’Re Supposed Born: April 23, 1941; to Be Working On”
    trip. When Tomlinson demoed Raymond Samuel his work to a colleague, he April 23rd remarked, “Don’t tell anyone! Tomlinson This isn’t what we’re supposed Born: April 23, 1941; to be working on”. Walter Harry Pitts, Amsterdam, New York At the time, Tomlinson Jr. Died: March 5, 2016 programmed on a Teletype In 1971, Tomlinson Model 33 ASR keyboard [April Born: April 23, 1923; implemented the first program 00], and so decided to use its '@' Detroit, Michigan that could send mail between symbol to separate the user Died: May 14, 1969 machines connected to the name from the machine name in ARPANET [Oct 29], thereby an address, a scheme that's been Pitts was pivotal in establishing creating email. (Tomlinson used ever since. the theoretical foundations for always said that he preferred The '@' had begun appearing on viewing the brain as a kind of “email” over “e-mail”, because neural network-based computer, typewriter keyboards in the “I’m simply trying to conserve 19th century, used almost starting with a paper that he the world’s supply of hyphens”.) wrote with Warren McCulloch exclusively in financial [Nov 16], “A Logical Calculus of transactions to indicate “at the Ideas Immanent in Nervous rate of.” Its probable first Activity” (1943). He was also a appearance for that purpose was core member of the organization on May 4, 1536. Florentine behind the Macy cybernetics merchant Francesco Lapi conferences [March 21]. employed it as a measure of capacity in terms of the number At the age of 12, he spent three of terracotta jars (amphora) days reading “Principia needed to transport grain or Mathematica” and sent a letter liquid.
    [Show full text]
  • Omnipresent Seinfeld Episodes Contain Ample Clues About Tax Policy
    (No. 152) J-1 Viewpoint Omnipresent Seinfeld Episodes Contain Ample Clues About Tax Policy BY ROBERT W. WOOD AND STUART M. VOGT of Jerry’s lost receipt. Yet, the loss of his Krakataun re- ceipt would not put Jerry in an adverse position with the ith the advent of digital video disc collections IRS. He could merely call his bank and it send over a and the never-ending life of situation comedies statement or a copy of the check. W in syndication, Seinfeld, it seems, will never pass from our scene. There’s a more fundamental point, though. Jerry’s audit was for 1985 or 1986, yet the show first aired in Perhaps that is good. The self-professed ‘‘show about the fall of 1991. Assuming that Jerry filed his 1986 tax nothing’’ covered lots of somethings, provoking endless return in 1987 (even if he filed on extension), this audit conversations around the water cooler and kitchen goes beyond the three year statute of limitations (and table about otherwise neglected topics. yes, it’s statute of limitations4). 5 For the IRS to go be- Take taxes. Although Seinfeld was high comedy, it yond the three year statute, the IRS must show the tax- educated viewers on a host of tax topics. If you play sit- payer committed fraud or omitted more than 25 percent com detective and sift through the episodes, you’ll find of his or her gross income.6 Here, Jerry did not omit any that Seinfeld contains quite a bit of tax law. income, but merely took a questionable charitable de- duction.
    [Show full text]